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December 2016

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › December 2016

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by John Moffat.
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  • November 8, 2020 at 8:59 am #594396
    Nikitagarwal
    Participant
    • Topics: 154
    • Replies: 147
    • ☆☆☆

    Bottleneck activity :
    Question: Sweet Treats Bakery makes three types of cake: brownies, muffins and cupcakes. The costs, 
    revenues and demand for each of the three cakes are as follows…..
    My question :
    While calculating the bottleneck process the batch size for Brownies should be =140/40 = 3.5 batches ..however they have taken 4 ?

    Can you please explain why did they do so ?

    November 8, 2020 at 10:15 am #594416
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54702
    • ☆☆☆☆☆

    Because the question says that they must be produced in their batch sizes. So they cannot make 0.5 of a batch.

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